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Current Information for the Austin Company Follows All Raw Materials Used Were Traceable to Specific Batches of raw

question 87

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Current information for the Austin Company follows:
 Beginning raw materials inventory $15,200 Beginning goods in process inventory 22,400 Ending raw materials inventory 16,600 Ending goods in process inventory 28,000 Direct labor 42,800 Total factory overhead 30,000 Raw material purchases 60,000\begin{array}{lr}\text { Beginning raw materials inventory } & \$ 15,200 \\\text { Beginning goods in process inventory } & 22,400 \\\text { Ending raw materials inventory } & 16,600 \\\text { Ending goods in process inventory } & 28,000 \\\text { Direct labor } & 42,800 \\\text { Total factory overhead } & 30,000 \\\text { Raw material purchases } & 60,000\end{array}
All raw materials used were traceable to specific batches of product.Austin Company's cost of goods manufactured for the year is:

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Definitions:

Lawrence Kohlberg

A renowned psychologist from the United States, famous for developing a theory on the stages of moral development.

Punished

The imposition of a penalty as retribution for an offense, or the treatment received as a consequence of an action.

Preconventional Morality

A stage in moral development where an individual's sense of morality is externally controlled, based primarily on consequences of actions.

Lawrence Kohlberg

was a psychologist known for his theory of moral development, which proposed stages through which individuals progress in their ethical and moral reasoning as they age.

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